eCommerce and the Effects of Technology on Taxation Could VAT be the
This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard t
- PDF / 4,355,000 Bytes
- 367 Pages / 439.42 x 683.15 pts Page_size
- 29 Downloads / 161 Views
Anne Michèle Bardopoulos
eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution?
Law, Governance and Technology Series Volume 22
Series editors Pompeu Casanovas Institute of Law and Technology, UAB Bellaterra, Barcelona Spain Giovanni Sartor University of Bologna (Faculty of Law-CIRSFID) and European University Institute of Florence Bologna Italy
The Law-Governance and Technology Series is intended to attract manuscripts arising from an interdisciplinary approach in law, artificial intelligence and information technologies. The idea is to bridge the gap between research in IT law and ITapplications for lawyers developing a unifying techno-legal perspective. The series will welcome proposals that have a fairly specific focus on problems or projects that will lead to innovative research charting the course for new interdisciplinary developments in law, legal theory, and law and society research as well as in computer technologies, artificial intelligence and cognitive sciences. In broad strokes, manuscripts for this series may be mainly located in the fields of the Internet law (data protection, intellectual property, Internet rights, etc.), Computational models of the legal contents and legal reasoning, Legal Information Retrieval, Electronic Data Discovery, CollaborativeTools (e.g. Online Dispute Resolution platforms), Metadata and XML Technologies (for Semantic Web Services), Technologies in Courtrooms and Judicial Offices (E-Court), Technologies for Governments and Administrations (E-Government), Legal Multimedia, and Legal Electronic Institutions (Multi-Agent Systems and Artificial Societies).
More information about this series at http://www.springer.com/series/8808
Anne Michèle Bardopoulos
eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution?
123
Anne Michèle Bardopoulos University of Cape Town Western Cape, South Africa
ISSN 2352-1902 ISSN 2352-1910 (electronic) Law, Governance and Technology Series ISBN 978-3-319-15448-0 ISBN 978-3-319-15449-7 (eBook) DOI 10.1007/978-3-319-15449-7 Library of Congress Control Number: 2015935749 Springer Cham Heidelberg New York Dordrecht London © Springer International Publishing Switzerland 2015 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice an
Data Loading...